Intellectual Capital, CEO Gender, dan Kinerja Perbankan Di Indonesia,Malaysia, dan Thailand: Sebelum dan Masa Pandemi Covid-19

sparta, sparta and Ameliawati Mulyawan, Annisa (2023) Intellectual Capital, CEO Gender, dan Kinerja Perbankan Di Indonesia,Malaysia, dan Thailand: Sebelum dan Masa Pandemi Covid-19. SIMPOSIUM NASIONAL AKUNTANSI, 26 (1). pp. 1-169. ISSN -

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Abstract

This study aims to empirically prove the direct impact of the intellectual capital mechanism and CEO Gender on banking performance in Indonesia, Malaysia and Thailand. This research examines the impact of intellectual capital, women serving on the board of directors, and the Covid 19 pandemic on company performance in Indonesia, Malaysia and Thailand. This study uses data from 58 banking companies listed on three stock exchanges in each country. The research period is five years from 2016-2020. To find out this relationship, this study uses the value added intellectual coefficient (VAIC) model in measuring intellectual capital and the proportion of women on the board of directors on company performance. The results of this research prove that intellectual capital and women who serve as boards of directors have a positive influence on company performance in Indonesia, Malaysia and Thailand in the period before the Covid-19 pandemic and the period before and when the Covid 19 pandemic was happening. The research results also prove that the pandemic period did not significantly affect banking performance. This proves that the OJK relaxation program related to the restru policy has been effective in protecting banking performance during the pandemic. The results of this study have implications for management, investors and the government that intellectual capital, and the presence of women on the board of directors is one of the considerations in improving company performance.

Item Type: Article
Uncontrolled Keywords: Intellectual Capital, Gender CEO, Company Performance, Covid-19 Pandemic
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 20 Feb 2024 07:38
Last Modified: 20 Feb 2024 07:38
URI: http://repository.ibs.ac.id/id/eprint/7777

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